METHOD OF TAX CONTROL AS A WAY TO CONTROL EXPOSURE
Journal Title: Право та інновації - Year 2013, Vol 3, Issue 4
Abstract
The article examines the structure of tax control, its basic elements are highlighted: subject, object, interaction between subject and object of control. The interaction between the subject and the object of tax control has the character of direct and inverse links. Direct link is a controlling influence of the subject on his object. The control effect is performed by a variety of methods. The result is a proper development and protection of tax relations. The method of tax control is a way of practical realization of its goals and objectives, i.e. way of targeting the subject of tax control on controlled objects. A classification of tax control methods is given based on such criterion as their goal orientation. According to this criterion three groups of most common tax control methods, are outlined: 1) to prevent violations of the tax laws; 2) to detect violations; 3) to eliminate tax violations. The first group includes: a) the registration of taxpayers; b) records of bank accounts; c) the provision of tax advice; d) the collection of tax information. The second group consists of: a) monitoring; b) a counter reconciliation; c) the collection of tax information. The third group consists of: a) the collection of the tax debt; b) determination of tax liabilities; c) sending regulations on eliminating tax law violations to the taxpayer; an inventory of fixed assets, cash. The proposed classification allows you to get the knowledge of how the controlling influence is performed and how it helps to achieve tax control goal, which is to ensure law enforcement in taxation field. Key words: tax control, the structure of tax control, mechanism of control exposure, tax control methods, classification of tax control methods.
Authors and Affiliations
Daria Reva
Keywords
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